SEC Comment Letter for HORIZON BANCORP (HBNC) — Mar 1, 2011
HORIZON BANCORP INC /IN/ (HBNC) (CIK 0000706129)
Date: March 1, 2011 · CIK: 0000706129 · Accession: 0000000000-11-013045
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February 11, 2010 Mark E. Secor Chief Financial Officer Horizon Bancorp 515 Franklin Square Michigan City, Indiana 46360 Re: Horizon Bancorp Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 12, 2010 File No. 0-10792 Dear Mr. Secor: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Kevin W. Vaughn Accounting Branch Chief